GST/HST Severed Letters - 2000-06

HST severed letters, 2000-06

GST/HST Interpretation

27 June 2000 GST/HST Interpretation 25236 - Assignment of Agreement to Purchase a Condominium

CRA Tags
ETA 123(1) residential complex; ETA 123(1) sale; ETA 123(1) consideration; ETA 123(1) recipient; ETA 165(1); ETA 182; ETA 254; ETA Sch V, Part I, 2

27 June 2000 GST/HST Interpretation 30153 - Definition of "Residential Unit" and Application of Paragraph 6(b)/I/V

CRA Tags
ETA 123(1) consideration; ETA 123(1) residential unit; ETA 153(1); ETA 165(1); ETA Sch V, Part I, 6(b)

20 June 2000 GST/HST Interpretation 25671 - GST Application on Annual Registration Fees

CRA Tags
ETA 123(1) recipient; ETA 123(1) invoice; ETA 155(1); ETA 165(1); ETA Sch V, Part VI, 20(b.1); ETA Sch V, Part VI, 20(c)

8 June 2000 GST/HST Interpretation 8235/HQR0001841r - Status of Services of a Personal Care Home

CRA Tags
ETA Sch V, Part II, 1; ETA Sch V, Part II, 2; ETA Sch V, Part IV, 2

8 June 2000 GST/HST Interpretation 31550 - Aromatherapy Courses

CRA Tags
ETA Sch V, Part III, 1 vocational school; ETA Sch V, Part III, 8

GST/HST Ruling

29 June 2000 GST/HST Ruling 26931 - Tax Status of Supplies

CRA Tags
ETA 123(1) admission; ETA 123(1) charity; ETA 123(1) place of amusement; ETA 123(1) supply; ETA 225.1; ETA Sch V, Part VI, 1

27 June 2000 GST/HST Ruling 25953 - GST Rebate Eligibility

CRA Tags
ETA 259(1) non-profit organization; ETA Sch V, Part II, 1(a)

23 June 2000 GST/HST Ruling 8278/HQR0001884 - Application of the GST/HST to Financial Services

CRA Tags
GST/HST Memoranda Series, Memorandum 1.4, Goods and Services Tax Rulings

16 June 2000 GST/HST Ruling 8335/HQR0001941 - Application of GST/HST to a Cost Sharing Agreement

CRA Tags
ETA 123(1) supply; ETA 141.01; ETA 165(1); ETA 259(1) municipality; GST/HST Technical Information Bulletin B-067, Goods and Services Tax Treatment of Grants and Subsidies

9 June 2000 GST/HST Ruling 30326 - Subvention Payments Relating to Leasing of Motor Vehicles

CRA Tags
ETA 123(1) debt security; ETA 123(1) financial instrument (a); ETA 123(1) financial service (d); ETA Sch V, Part VII

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